近年来 ,由于多种原因 ,会计监督不力 ,会计信息严重失真 ,引起人们对会计人员身份问题的广泛关注。在人们对这个问题的讨论中 ,出现了这样的几种论点 ,即双重身份论、会计独立论、回归企业论等。本文将从会计本质、会计职能和会计目标等出发 ,运用演绎法 ,对会计人员身份问题 In recent years, due to a variety of reasons, poor accounting supervision, serious distortion of accounting information, causing people’s attention to the identity of accounting staff. In the discussion of this issue, several arguments have emerged such as dual identity theory, accounting independence theory and the return of business theory. This article will start from the nature of accounting, accounting functions and accounting objectives, the use of deduction, the identity of accounting staff